What the Council can do
Council Tax and empty homes
Council Tax rules for empty homes can be complex. In some cases, you may be eligible for discounts or exemptions. In others, you may face extra charges.
Unoccupied and unfurnished homes
If your property is unoccupied and unfurnished, you may be eligible for:
- up to 6 months exemption if the property has been empty for less than 6 months
- a 10% discount for a further 6 months after the exemption ends
After this period, a 200% council tax premium may apply.
The council tax team may delay the premium for up to a year if:
- the property is hard to sell or let
- you are actively working to bring the property back into use
- renovations are underway
- you can show the property was occupied for 25 days in previous years
Apply for long-term empty property discretion
Water and wastewater charges are not affected by council tax discounts or premiums.
There are also exemptions if the owner has died or if the property needs structural repairs.
Council Tax discounts for empty properties
To report a change or register your property, contact the council tax team:
Report a change to Council Tax
Second homes
A second home is a property that is furnished but not anyone’s main residence. It must be lived in for at least 25 days in the previous 12 months.
From 1 April 2024, Highland Council charges 200% council tax on second homes.
If your property was not lived in for 25 days, it will be classified as unoccupied.